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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55811</law_id><section_number>58.1-3250</section_number><catch_line>General reassessment in cities</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3254</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="5">Reassessment/Assessment Cycles</unit></structure><text>
						<section><p>In each of the cities of this Commonwealth, there shall be a general reassessment of real estate every two years. Sections <a class="law" title="Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers" href="/58.1-3258/">58.1-3258</a>, <a class="law" title="By whom reassessment made in cities and counties" href="/58.1-3275/">58.1-3275</a>, <a class="law" title="Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities" href="/58.1-3271/">58.1-3271</a>, <a class="law" title="Qualifications of assessors and appraisers; removal and appointment of substitute" href="/58.1-3276/">58.1-3276</a>, and <a class="law" title="Department to render assistance" href="/58.1-3278/">58.1-3278</a>, and other relevant provisions of <span class="dictionary">law</span> shall be applicable to general reassessments of real estate in cities. Any city which has a total population of 30,000 or less, may elect by majority vote of its council to conduct its general reassessments at four-year intervals.
		No provision of this section shall affect the power of any city to use the annual or biennial assessment method in lieu of general assessments.</p></section></text><history>Code 1950, &#xA7; 58-776; 1976, c. 717; 1979, c. 577; 1980, c. 569; 1984, c. 675.</history><metadata></metadata></law>
